Norway

Corporate taxation

The corporate tax rate in Norway is

2013 28.00%
2014 27.00%
2015 27.00%
2016 25.00%
2017 24.00%
2018 23.00%
2019 22.00%
2020 22.00%
2021 22.00%

Special rules may apply petroleum companies and in the power sector.

Transfer pricing

In Norway, the arm’s-length standard for related party transactions is incorporated into the General Tax Act (GTA) 1999 Section 13-1. The GTA Section 13-1 (4) makes reference to the OECD TPG.

Links

Transfer Pricing Case Law

Case NameDescriptionDateCountriesKeywords